The OECD released annual statistics for the 2011 reporting period on the Mutual Agreement Procedure (MAP) caseloads of member countries and of Partner economies for which data was provided. These cases typically deal with requests to resolve situations where taxpayers are subject to taxation not in accordance with the provisions of a relevant tax convention on double taxation. Ireland had 6 new cases under MAP review in 2011 while the UK had 54 new cases.

The statistics reveal that at the end of the 2011 reporting period, the total number of open MAP cases reported by OECD member countries was 3,838, a 15.3% increase as compared to the 2010 reporting period. For the OECD member countries, the average time for the completion of MAP cases with other OECD member countries was 25.59 months in the 2011 reporting period.

Full details of the MAP statistics are available on the OECD website.